CP88 - Delinquent Return Refund Hold |
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Details About This Notice:
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| Purpose: |
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We send a CP 88 to notify the recipient that we're holding their tax refund because they're delinquent in filing a return for a different year. |
| Reason for Issuance: |
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We recently processed a tax return filed by the recipient that resulted in an overpayment. Since, according to our records, the recipient is delinquent in filing one or more tax returns, we're sending the notice to inform them that we're holding their refund until we receive the delinquent return or an acceptable explanation for not filing it. |
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| Frequently Asked Questions About This Notice |
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Page Last Reviewed or Updated: February 09, 2011
